Department of Motor Vehicles

Internal Controls Over Revenue Collection

The Department of Motor Vehicles collects more than 140 different types of fees and fines at more than 150 offices across the State. In the year ended March 31, 2007, these revenues totaled $1.3 billion. We examined the Departmentís internal controls over the revenue collection process and identified a number of opportunities for improvement. For example, two employees were not always present when cash was counted, the collected funds were not always deposited in bank accounts promptly, the funds were not always adequately secured before they were deposited, and revenue-related duties were not always separated among different employees to prevent a single employee form having too much control over transactions. We recommended that certain actions be taken to strengthen controls and accountability over the revenue collection process.

For a complete copy of Report 2007-S-15 click here.
For a copy of the 90-day response click here.